新税制会计处理问题解答财政部会计事务管理司刘玉廷，郜进兴新的税收条例及其实施细则发布以后，财政部相应下发了一些会计处理规定，现根据这些规定，结合商品流通企业的业务特点，针对企业提出的一些主要问题作以下解答：问：企业期初存货已征税款应怎样进行会计处理？... After the release of the new tax regulations and implementing rules, the Ministry of Finance issued a number of accounting treatment rules accordingly. According to these regulations and according to the business characteristics of commodity circulation enterprises, the Ministry of Finance, Accounting Affairs Management Department Liu Yuting, Some major questions raised by enterprises to make the following answer: Q: The beginning of the enterprise inventory tax has been how to carry out accounting treatment? ...